Accounting Project Topics

Application of Audio Visual Aids in Teaching Accounting in Senior Secondary Schools

Application of Audio Visual Aids in Teaching Accounting in Senior Secondary Schools

Application of Audio Visual Aids in Teaching Accounting in Senior Secondary Schools

Chapter One

 Objectives of the Study

The objectives of this study have been formulated based on cognitive, affective and psychomotor domains of learning objectives as follows:-

  1. Find out the extent to which comprehension of students taught Accounting using audio-visual aids differs from those taught using chalk and talk teaching
  2. Find out the extent to which cooperation of students taught Accounting using audio-visual aids differs from those taught using chalk and talk teaching
  3. Find out the extent to which demonstrations of students taught Accounting using audio-visual aids differs from those taught using chalk and talk teaching.




This chapter reviewed materials and other works related to the use of audio- visual aids and they were presented in the chapter under the following sub-headings:-

  1. Theoretical frame work
  2. General instructional materials
  3. The concept audio-visual aids
  4. Types of audio-visual instructional aids
  5. The importance of audio-visual aids in teaching learning
  6. Academic achievement
  7. Concept of Comprehension
  8. Concept of Demonstration
  9. Concept of Cooperation
  10. Empirical studies.

 Theoretical frame work

Almost every educational reformer has expressed deep concern over the excessive use of words that carry the shadow of meaning but not the substance. Several educationists have struggled to make education realistic. One of such educationist was Dale, E. (1969) who became the chief exponent of audio-visual aids in teaching. He was the originator of the „cone of experience‟. The diagram presented in his book “audio- visual method in teaching.” All the learning experiences can be utilized for classroom teaching. Edger Dale presented all the learning experiences in his pictorial device “pinnacle form” which he called the „cone of experience‟ if we group the pinnacle from its based, we find that every aid has been arranged in the order of increasing abstractness or decreasing directness. It may be stated that the „cone‟ classifies the audio-visual aids according to their effectiveness in communication which means the aids at the base of the cone as “most effective” and relative effect gradually decreases in the cone. Al the pinnacle of the cone, the direct, purposeful and verbal experiences are represented. The experiences include in the cone were as follows:-

  1. Direct, purposeful experience that is seen, handled, tasted, felt, touched and smelt, the experience that is grained through the senses. These experiences are not only direct but are also purposeful. Purposeful means that the experiences are active with a purpose. “An ounce of experience is better than a tone of theory, simply because it is only an experience that any theory has vital and verifiable  significance”.

Contrived experience is like a working model, which is an editing of reality differs from the original either in size or in complexity. The simplification of the real object becomes necessary when the real thing cannot be perceived directly. The real object may be too big or too minute, may be obscured or confused or concealed. In such circumstances, the limitation is preferred for better and easier understanding. The „cone‟ proposed by Edgar Dale was the earliest attempt to classify the audio-visual aids according to their effectiveness in communicating ideas. The cone classifies sensory aids in terms of greater or less concreteness and abstractness as learning experiences. Projected aids occupy a top position and are considered to be more effective in teaching than the non projected aids. Figure. 2.2.1 depicts a practical cone classifying deferent aids with reference to their relative effectiveness.




This chapter deals with the methods and procedures used in collection and analyzing the data for the research. The purpose of this study is centre on the effect of Audio-visual instructional materials on students` academic achievement in senior secondary school Accounting` education in Igbo-Eze North Local Government Areas of Igbo–eze north local government area, Enugu state. The following are the sub-headings under this chapter:-

  1. Research Design
  2. Population
  3. Sample and sampling procedure
  4. Instrumentation
  5. Validity and reliability of Instrument
  6. Data Gathering procedures
  7. Statistical Analysis procedure

 Research Design

The research design adopted for this study was quasi-experimental design, which involved treatment group and control group. It was deemed suitable for the study  because it gives room for comparison of academic achievement of students in both treatment group and control group. The study was conducted during third term of the 2013-2014 academic sessions; Six weeks were used for the study. Two senior secondary schools were considered to be treatment group and another two senior secondary schools were taken to be control group. The diagram below shows sample-post test design used for the study.


Igbo – eze north local government area, enugu state has a population of ninety-eight thousand, seven hundred and sixty five (98,765) students in senior secondary schools. Sixty thousand, three hundred and forty- two (60,342) were male students while thirty-eight thousand four hundred and twenty-three (38,423) were female students. The state also has two hundred and fifty- seven (257) Accounting teachers. One hundred and fifty-four (154) were male Accounting teachers and one hundred and three (103) were female Accounting teachers. The table below shows the population of students and Accounting teachers in the state.



This chapter provides detail information, data analysis and discussions of research results carried out on the application of audio visual aids in teaching accounting in senior secondary schools in Igbo–eze north local government area, Enugu state.





This chapter presents the summary and conclusion of the results relating to the research questions postulated and hypotheses tested. It also gives general recommendations as to how the findings of the research can enhance academic achievement and make suggestions for further research.


The study investigated the effect of the use of audio-visual aids on student‟s academic achievement in Accounting in senior secondary schools. It focused on the influence of variables such as comprehension and demonstration and cooperation on academic achievement of students taught Accounting using audio-visual aids. In the course of the work, three research questions and three hypotheses were formulated to guide the study. The data for the study was collected through achievement tests, interview and observation. On the whole four schools were purposively selected. Two schools from Jama‟are Local Government and another two schools from Katagum Local Government of Igbo – eze north local government area, enugu state. Forty (40) students were sampled from each school for the study. The method for data analysis in this study was descriptive statistics such as frequency distribution, mean, standard deviation and simple percentage and inferential statistics such as Z-test and U-test. Generally, the result of the analysis showed that the use audio-visual aids have significant impact on students‟ academic achievement in Accounting in senior secondary schools.


From the study conducted the use of audio-visual aids seemed to be an innovation and radical approach in teaching Accounting because most of the Accounting teachers in the schools have never used any audio-visual aids in their classes due to non-availability of the materials where the materials are available the teachers lack the techniques in using them during teaching-learning processes. Lack or inadequate source of power is a great hindrance to effective use of these instructional materials in most of the schools.

It is evident from the study, that some of the teachers handle Accounting were teachers of Geography, History, Economics or Government. Looking at the importance of the subject there some concepts or topics in the syllabus which those that are not experts cannot understand, not to talk of taking the pains in providing audio-visual aids. The way an expert in Accounting presents a lesson is quite different from the way a geography teacher presents. Some students get confused or distorted and lack of knowledge of what were audio-visual aids as they have never seen any one before. However, what were commonly seen or known were chalk boards, text books, maps, pictures among others.

It was in view of this, that the study hoped to make certain recommendations and suggestions to remedy the situation, if Accounting is to enjoy its status among the subjects in the curriculum, and if it is to enjoy the support and interest of the students.


In the light of the findings in this study, the following recommendations are made

  1. There is ardent need for government and state holders to provide audio-visual aids in the schools to facilitate teaching-learning
  2. There is compelling need to secure a stable source of power in the schools to ensure sustainable use the instructional materials particularly audio-visual
  3. The school‟s management and parent‟s teacher‟s association (PTA) should look into the possibility of repairing broken down instructional materials (audio- visual aids) in the schools with a view to reactivate
  4. There is the need to review the NCE curriculum for Accounting to incorporate a course that entails techniques of operating audio-visual aids so as to train prospective Accounting teachers how to use the materials
  5. There is the immediate need for ministry of education to organize seminars, conferences and workshops to sensitize Accounting teachers on how to use audio-visual aids in teaching-learning

 Suggestions for further studies

At this juncture, the researcher would like point out that the study was limited to few senior secondary schools in the state due to certain factors:- such as time, fiancé and human constraints to mention but a few. In this regard, the researcher advanced the following suggestions for further studies:-

  1. Future research on a similar topic should endeavour to cover all senior secondary schools in the state so as to have broader feature of the effect of the use of audio- visual aids on students in Accounting.
  2. A similar research should be expanded to cover a wide range of subjects more than one used for this
  3. A similar study should also be conducted in primary school levels since we want to have effective teaching of the subject right from grass
  4. Finally, the researcher suggests the conduct of similar research in other states of the federation.


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